| CSRD scope | |||||
|---|---|---|---|---|---|
| ESRS | Section | Scope covered | Type of coverage | 2024 coverage | Exclusions and clarifications |
| E5-5 – Resource outflows (packaging) | 4.6.4.2 | Primary and secondary packaging for finished products (including testers, samples and trial sizes) manufactured or subcontracted | Units produced | 98% |
Exclusions:
Included manually: manufacturing facilities in India |
| S1-6 – Characteristics of the undertaking’s employees | 4.8.5.1 | Own workforce | Statutory employees | 96% |
Exclusions: Aēsop, Gjosa Included on a proportionate basis: Luxury of Retail, Centre Thermal de La Roche Posay, Real Campus by L'Oréal (hairstyling and entrepreneurship school) and Mugler Fashion |
| S1-8 – Collective bargaining coverage and social dialogue | 4.8.5.2 | Own workforce | Statutory employees in the European Economic Area | 99% | |
| S1-9 – Diversity | 4.8.5.3 | Own workforce | Statutory employees | 96% | |
| S1-10 – Adequate wages | 4.8.5.4 | Own workforce | Statutory employees | 96% | |
| S1-12 – Persons with disabilities | 4.8.5.5 | Own workforce | Statutory employees | 96% | |
| S1-14 – Health and safety | 4.8.5.6 | L'Oréal Groupe operated sites(1), including sales teams for mobile staff and stores for in-store beauty advisors managed by L'Oréal (employees and non-employees treated as part of the workforce) | Statutory employees | 96% | Exclusions: Centre Thermal de La Roche Posay and Aēsop |
| S1-16 – Remuneration | 4.8.5.7 | Own workforce | Statutory employees | 95% | Exclusions: Aēsop, Gjosa, Luxury of Retail, Centre Thermal de La Roche Posay, Real Campus by L’Oréal (hairstyling and entrepreneurship school) |
| S1-17 – Human rights | 4.8.5.8 | Employees and non-employees in the workforce | - | 100% | |
| G1-6 – Payment practices | 4.13.2.2 | Payments outside the Group | - | 99% | Exclusions: Kenya and Aēsop |
